A component of foreign reserves assets created by the International Monetary Fund and which are allocated to its members to supplement existing reserve assets. Special drawing rights are held by central bank or central government and are subject to the effective control of those institutions.
The definition of the concept is consistent with Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union and the Sixth Edition of the IMF's Balance of Payments and International Investment Position Manual (BPM6).